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      By: Virdell H.B. No. 3179       A BILL TO BE ENTITLED   AN ACT   relating to the authority of certain counties to impose a hotel   occupancy tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 352.002, Tax Code, is amended by adding   Subsections (gg) and (hh) to read as follows:           (gg)     The commissioners court of a county that has a   population of less than 145,000 and that contains a portion of Lake   Ray Hubbard may impose a tax as provided by Subsection (a).           (hh)     The commissioners court of a county in which the   confluence of the Llano River and the James River is located may   impose a tax as provided by Subsection (a). A tax imposed under   this subsection does not apply to a hotel located in a municipality   that imposes a tax under Chapter 351 applicable to the hotel.          SECTION 2.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution.  If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2025.